# ASC 310-20-45: Receivables — Nonrefundable Fees and Other Costs — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/20/#45-other-presentation-matters)

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## ASC 310-20-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/310/20/#45-other-presentation-matters)

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#### Balance Sheet Classification

##### [310-20-45-1](https://asc.understandingaccounting.org/asc/310/20/#310-20-45-1)

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The unamortized balance of [loan](https://asc.understandingaccounting.org/glossary/l/#loan "A contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include but are not limited to accounts receivable (with terms exceeding one year) and notes receivable. This definition encompasses loans accounted for as debt securities.") origination, commitment, and other fees and costs and purchase premiums and discounts that is being recognized as an adjustment of yield pursuant to this Subtopic shall be reported on the entity's balance sheet as part of the loan balance to which it relates.

##### [310-20-45-2](https://asc.understandingaccounting.org/asc/310/20/#310-20-45-2)

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[Commitment fees](https://asc.understandingaccounting.org/glossary/c/#commitment-fees "Fees charged for entering into an agreement that obligates the entity to make or acquire a loan or to satisfy an obligation of the other party under a specified condition. Commitment fees include fees for letters of credit and obligations to purchase a loan or group of loans and pass-through certificates.") that meet the criteria of paragraph [310-20-35-3](https://asc.understandingaccounting.org/asc/310/20/#310-20-35-3) shall be classified as deferred income in the financial statements.

#### Income Statement Classification

##### [310-20-45-3](https://asc.understandingaccounting.org/asc/310/20/#310-20-45-3)

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Amounts of loan origination, commitment, and other fees and costs recognized as an adjustment of yield shall be reported as part of interest income. Amortization of other fees, such as commitment fees that are being amortized on a straight-line basis over the commitment period or included in income when the commitment expires, shall be reported as service fee income.